Resident Beneficiary

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A person, other than a successor beneficiary or an exempt person, that is resident in Canada and that is the beneficiary of a trust at a given time where the trust has a connected contributor.

Note

A successor beneficiary is a beneficiary who, during the lifetime of a trust's contributor (or a person related to the contributor), will be entitled to receive all or a portion of the trust's income or capital further to the death of the contributor (or a person related to the contributor).

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